Treasury Laws Amendment (Delivering Better Financial Outcomes and Other Measures) Act 2024 (67 of 2024)

Schedule 2   Petroleum resource rent tax anti-avoidance rules

Petroleum Resource Rent Tax Assessment Act 1987

3   Application of amendments

The amendments made by this Schedule apply in relation to an arrangement that:

(a) has been or is entered into on or after 1 July 2023; or

(b) has been or is carried out or commenced to be carried out on or after that date (other than an arrangement that was entered into before that date).